feat(backend): enhance allocation and project management

Update controllers and services for allocation fidelity:
- AllocationController: variance data in responses, bulk operations
- ProjectController: include plan data in responses
- ProjectMonthPlanController: planning grid API
- AllocationMatrixService: support untracked allocations
- ProjectResource/TeamMemberResource: include reconciliation data

Improved test coverage for allocation flows.

backend/tests/Unit/Resources/ProjectResourceTest.php

@@ -21,6 +21,19 @@ test('project resource includes expected fields inside data wrapper', function (
     expect($payload['data'])->toHaveKey('approved_estimate');
 });
 
+test('project resource includes scalar type_id and status_id', function () {
+    $project = Project::factory()->approved()->create();
+    $project->load(['status', 'type']);
+
+    $response = (new ProjectResource($project))->toResponse(Request::create('/'));
+    $payload = $response->getData(true);
+
+    expect($payload['data'])->toHaveKey('type_id');
+    expect($payload['data'])->toHaveKey('status_id');
+    expect($payload['data']['type_id'])->toBe($project->type_id);
+    expect($payload['data']['status_id'])->toBe($project->status_id);
+});
+
 test('project resource collection wraps multiple entries', function () {
     $projects = Project::factory()->count(2)->create();